Ministry of Finance: 2025 Alternative Minimum Tax Rate for Businesses Remains at 12%
Key facts
- Ministry of Finance: 2025 Alternative Minimum Tax Rate for Businesses Remains at 12%
- Taiwan's Ministry of Finance announced the 2025 Alternative Minimum Tax rate for businesses will stay at 12%, pausing a planned increase to 15% due to uncertain global factors like US tariffs and Middle East tensions.
- Source: PR Times
- Date: April 23, 2026
Direct answer
Taiwan's Ministry of Finance announced the 2025 Alternative Minimum Tax rate for businesses will stay at 12%, pausing a planned increase to 15% due to uncertain global factors like US tariffs and Middle East tensions.
- Citation
- Ministry of Finance: 2025 Alternative Minimum Tax Rate for Businesses Remains at 12% (April 23, 2026), PR Times
- Source
- PR Times
- Date
- April 23, 2026
Taiwan's Ministry of Finance announced the 2025 Alternative Minimum Tax rate for businesses will stay at 12%, pausing a planned increase to 15% due to uncertain global factors like US tariffs and Middle East tensions.
📋 Article Processing Timeline
- 📰 Published: April 23, 2026 at 19:45
- 🔍 Collected: April 23, 2026 at 20:01 (16 min after Published)
- 🤖 AI Analyzed: April 23, 2026 at 20:11 (9 min after Collected)
(Central News Agency reporter Lu Yen-tzu, Taipei, 23rd) The Ministry of Finance stated today that the settlement and filing period for the 2025 (Year 114) corporate income tax will be from May 1 to June 1 this year. Because the Executive Yuan has not yet approved the draft amendment for the "Alternative Minimum Tax (AMT) Rate for Profit-Seeking Enterprises," the AMT rate for 2025 will remain at 12%.
The Ministry of Finance previously pre-announced a draft amendment to the "AMT Rate for Profit-Seeking Enterprises." It originally planned that starting from 2025, the AMT rate for multinational corporate groups meeting the Global Minimum Tax (GMT) threshold on their profit-seeking enterprise income within Taiwan would be raised from 12% to 15%.
The Ministry of Finance held a press conference today regarding the 2025 income tax filing. Taxation Administration Director-General Sung Hsiu-ling explained that, considering variables such as the new US tariff system and the Middle East situation that impact enterprises, the draft amendment still awaits approval and promulgation by the Executive Yuan. Currently, the 2025 AMT rate for profit-seeking enterprises will remain at 12%, and they will continue to observe international development trends.
Sung Hsiu-ling stated that the Ministry of Finance has established a task force to evaluate differing opinions on GMT after US President Donald Trump takes office, as well as issues such as how the OECD will resolve country-to-country disputes for non-Inclusive Framework members like Taiwan. The aim is to closely monitor related issues and ensure that large multinational enterprises remain in an unassailable position under the international GMT trend.
Sung explained that the Ministry's current goal is to ensure large multinational enterprises can comply with international requirements without adding too much burden and cost. The task force is now carefully evaluating the introduction of GMT, exploring three aspects: the Income Inclusion Rule (IIR), the Undertaxed Profits Rule (UTPR), and the Qualified Domestic Minimum Top-up Tax (QDMTT). (Editor: Chang Liang-chih) 1150423
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The Ministry of Finance previously pre-announced a draft amendment to the "AMT Rate for Profit-Seeking Enterprises." It originally planned that starting from 2025, the AMT rate for multinational corporate groups meeting the Global Minimum Tax (GMT) threshold on their profit-seeking enterprise income within Taiwan would be raised from 12% to 15%.
The Ministry of Finance held a press conference today regarding the 2025 income tax filing. Taxation Administration Director-General Sung Hsiu-ling explained that, considering variables such as the new US tariff system and the Middle East situation that impact enterprises, the draft amendment still awaits approval and promulgation by the Executive Yuan. Currently, the 2025 AMT rate for profit-seeking enterprises will remain at 12%, and they will continue to observe international development trends.
Sung Hsiu-ling stated that the Ministry of Finance has established a task force to evaluate differing opinions on GMT after US President Donald Trump takes office, as well as issues such as how the OECD will resolve country-to-country disputes for non-Inclusive Framework members like Taiwan. The aim is to closely monitor related issues and ensure that large multinational enterprises remain in an unassailable position under the international GMT trend.
Sung explained that the Ministry's current goal is to ensure large multinational enterprises can comply with international requirements without adding too much burden and cost. The task force is now carefully evaluating the introduction of GMT, exploring three aspects: the Income Inclusion Rule (IIR), the Undertaxed Profits Rule (UTPR), and the Qualified Domestic Minimum Top-up Tax (QDMTT). (Editor: Chang Liang-chih) 1150423
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Download the CNA "First Hand News" APP to grasp the latest news instantly.
The text, images, and audio/video on this website may not be reproduced, publicly broadcast, or publicly transmitted and used without authorization.
FAQ
What are the key facts in this article?
Taiwan's Ministry of Finance announced the 2025 Alternative Minimum Tax rate for businesses will stay at 12%, pausing a planned increase to 15% due to uncertain global factors like US tariffs and Middle East tensions.
What is the direct answer?
Taiwan's Ministry of Finance announced the 2025 Alternative Minimum Tax rate for businesses will stay at 12%, pausing a planned increase to 15% due to uncertain global factors like US tariffs and Middle East tensions.
What is the source and date?
PR Times: https://www.cna.com.tw/news/afe/202604230292.aspx | April 23, 2026